1.audit 审计 w@ALl#z;}
2.attestation 鉴证 |08b=aR6ro
3.credibility 可信赖程度 AqM}@2#%%
4.audit of financial statements 财务报表审计 JPJ&k( P
5.agreed-upon procedures 执行商定程序 zy^t95/m
6.high levels of assurance 高水平保证 Ha>Hb `
7.compilation 编制 yU<T_&M
8.reliability 可靠性 &66-0d+Sh
9.relevance 相关性 5?9K%x'b
10.professional skepticism 职业谨慎 dT?/9JIv
11.objectivity 客观性 ve|ig]$5g<
12. professional competence 专业胜任能力 #;4<dDVy
13.Senior/CPA-in-charge 项目经理 Q"itV&d,
14.audit engagement letter 业务约定书 #e|G!'wdj
15.recurring audit 连续审计 5 Yj qN
16.the client 委托人 wK>a &`<
17.change CPA 更换注册会计师 xF.n=z
18.the existing CPA 现任注册会计师 OMgFp |^
19.the successor CPA 后任注册会计师 $o 2 H#"
20.the preceding CPA前任注册会计师 -9W)|toWb"
21.issue the audit report 出具审计报告 ]06orBV
22.expert 专家 rWsUWA T*
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 %P@V7n
25.assess material misstatement risks评估重大错报风险 )nE= H,U?y
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 2 %o@ ?Rp
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 _- mSK/Z
29.the prior year‘s working papers 以前年度工作底稿 /&1FgSARK
30.minutes of meeting 会议纪要 NNDW)@p6z
31.business risks 经营风险 ^k{b8-)W<
32.appropriateness 适当性 .xG3`YH
33.accounting estimate 会计估计 TC [(mf:8
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 L{PH8Xl _
36.audit plan 审计计划 <Cv 6wC=
37.significant audit areas 重点审计领域 B'[FnJ8 ~
38.error 错误 `_ "F7Czn
39.fraud舞弊 5 jMI33D
40.modified or additional procedures 修改或追加审计程序 iR(=< >
41.misappropriation of assets 侵占资产 F Lf< gz
42.transactions without substance 虚假交易 F{,<6/ayRz
43.unusual pressures 异常压力 .: dy d
44.the suspected noncompliance 涉嫌存在违法行为 X 0\O3l* j
45.materialiy 重要性 "wqN,}bj\
46.exceed the materiality level 超过重要性水平 ' LC-/_g
47.approach the materiality level 接近重要性水平 vT1StOx<V
48.an acceptably low level 可接受水平 pb8sx1
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 #POVu|Y;h
50.misstatements or omissions 错报或漏报 L?h'^*F H}
51.aggregate 总计 e 97Ll=>
52.subsequent events 期后事项 =Pj+^+UM
53.adjust the financial statements 调整财务报表 '\ g- z
54.perform additional audit procedures 实施追加的审计程序 4zo^ b0v
55.audit risk 审计风险 +q<G%PwbV
56.detection risk 检查风险 YL[n85l>1
57.inappropriate audit opinion 不适当的审计意见 };/;L[,G
58.material misstatement 重大的错报 , yd]R4M
59.tolerable misstatement 可容忍错报 }Zuk}Og9+
60.the acceptable level of detection risk 可接受的检查风险
